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Message |
Thomas Homilius
Guest
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 Posted:
Wed Nov 09, 2005 9:00 am Post subject:
Travel expenses - nondeductible commuting expenses? |
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Why are daily transportation (car) expenses between the
taxpayer's residence and his work location nondeductible
commuting expenses? I mean deductible like a business
expense. I am looking for the law or section in Title 26 of
the United States Code.
I searched at http://groups.google.com and I found the
message from William P. Brown in
<news:RX064.13403$W2.47617@iad-read.news.verio.net> Date: 1999-12-16.
My Question:
Where can I find the IRS Rev Rul 90-23, 94-47 or later rules?
Rules are Interprations of "Title 26 of the United States
Code" by IRS, is that true? Are Rules the same like CFR?
<http://www.irs.gov/taxpros/article/0,,id=98137,00.html>
"Treasury regulations (26 C.F.R.)--commonly referred to as
Federal tax regulations-- pick up where the Internal Revenue
Code (IRC) leaves off by providing the official
interpretation of the IRC by the U.S. Department of
Treasury."
What Sections of IRC Code interprate these Rules: IRS Rev
Rul 90-23, 94-47 or later?
Thomas Homilius
(Sorry for the bad english)
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Stuart A. Bronstein
Guest
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| Posted:
Wed Nov 09, 2005 11:57 pm Post subject:
Re: Travel expenses - nondeductible commuting expenses? |
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"Thomas Homilius" wrote:
| Quote: | Why are daily transportation (car) expenses between the
taxpayer's residence and his work location nondeductible
commuting expenses? I mean deductible like a business
expense. I am looking for the law or section in Title 26 of
the United States Code.
|
Because where you live and how you get to work are
considered personal choices and not for business purposes.
| Quote: | My Question:
Where can I find the IRS Rev Rul 90-23, 94-47 or later rules?
|
http://www.taxlinks.com/rulings/1990/revrul90-23.htm
http://www.taxlinks.com/rulings/1994/revrul94-47.htm
| Quote: | Rules are Interprations of "Title 26 of the United States
Code" by IRS, is that true?
|
You mean Revenue Rulings? Sometimes they're
interpretations, other times they're extrapolations.
| Quote: | Are Rules the same like CFR?
|
No. CFR is where treasury regulations reside. Regulations
are created to implement the tax code. To the extent the
regulations do not conflict with the code, they have the
force of law.
Revenue rulings are not much more than the opinion of
someone at the IRS. The courts look at them, but are not as
deferential to them as to the regulations.
| Quote: | What Sections of IRC Code interprate these Rules: IRS Rev
Rul 90-23, 94-47 or later?
|
The code doesn't interpret the rules, the rules interpret
the code. If you look at the revenue ruling, it will tell
you exactly which section of the code it is dealing with.
Stu
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Paul A. Thomas
Guest
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| Posted:
Thu Nov 10, 2005 12:16 am Post subject:
Re: Travel expenses - nondeductible commuting expenses? |
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|
"Thomas Homilius" <Thomas.Homilius@Wirtschaft.TU-Chemnitz.DE> wrote
| Quote: | Why are daily transportation (car) expenses between the
taxpayer's residence and his work location nondeductible
commuting expenses?
|
Why? Because Congress decided that how far (or close) to
your business you decide to live is a personal choice, and
not a business decision. Stated another way, there is not
business purpose for you to live as far from your business
as you do.
| Quote: | I mean deductible like a business expense. I am
looking for the law or section in Title 26 of
the United States Code.
|
§1.162-2. Traveling expenses
(a) Traveling expenses include travel fares, meals and
lodging, and expenses incident to travel such as expenses
for sample rooms, telephone and telegraph, public
stenographers, etc. Only such traveling expenses as are
reasonable and necessary in the conduct of the taxpayer's
business and directly attributable to it may be deducted. If
the trip is undertaken for other than business purposes, the
travel fares and expenses incident to travel are personal
expenses and the meals and lodging are living expenses.
--
Paul A. Thomas, CPA
Athens, Georgia
paulthomascpapc@bellsouth.net
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pjhartman@gmail.com
Guest
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| Posted:
Thu Nov 10, 2005 12:16 am Post subject:
Re: Travel expenses - nondeductible commuting expenses? |
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Short answer: Because the IRS says they're non-deductible.
Longer answer: Would have to delve into the wheres and whys
of the tax code. Basically, though, commuting from home to
work is not considered deductible. If you commute from home
to office, and then to a job site for work, the mileage from
office to job site is deductible. As is mileage to any
subsequent job site that day.
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Thomas Homilius
Guest
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| Posted:
Thu Nov 10, 2005 12:16 am Post subject:
Re: Travel expenses - nondeductible commuting expenses? |
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|
I have found 2 IRS publication related to that issue
(Commuting Expenses).
<http://www.irs.gov/taxtopics/tc514.html>
"Topic 514 - Employee Business Expenses
If you are an employee, you may be able to deduct your
work?related expenses as an itemized deduction (subject to
limitations) on Schedule A, Form 1040 (PDF). These employee
business expenses include the cost of business travel away
from home, local transportation, entertainment, gifts, and
other ordinary and necessary expenses related to your job."
<http://www.irs.gov/publications/p529/ar02.html>
"Commuting Expenses
You cannot deduct commuting expenses (the cost of
transportation between your home and your main or regular
place of work). If you haul tools, instruments, or other
items in your car to and from work, you can deduct only the
additional cost of hauling the items, such as the rent on a
trailer to carry the items."
In my mind "Commuting Expenses" are "work?related expenses".
Why does the I.R.S. say: "You cannot deduct commuting
expenses"? I cannot find the suitable or proper Section in
IRC, can anyone help me? I try to realize the IRS opinion.
Thomas Homilius
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<< and does NOT constitute legal OR professional advice. >>
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A.G. Kalman
Guest
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| Posted:
Thu Nov 10, 2005 9:00 am Post subject:
Re: Travel expenses - nondeductible commuting expenses? |
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|
Thomas Homilius wrote:
| Quote: | I have found 2 IRS publication related to that issue
(Commuting Expenses).
http://www.irs.gov/taxtopics/tc514.html
"Topic 514 - Employee Business Expenses
If you are an employee, you may be able to deduct your
work?related expenses as an itemized deduction (subject to
limitations) on Schedule A, Form 1040 (PDF). These employee
business expenses include the cost of business travel away
from home, local transportation, entertainment, gifts, and
other ordinary and necessary expenses related to your job."
http://www.irs.gov/publications/p529/ar02.html
"Commuting Expenses
You cannot deduct commuting expenses (the cost of
transportation between your home and your main or regular
place of work). If you haul tools, instruments, or other
items in your car to and from work, you can deduct only the
additional cost of hauling the items, such as the rent on a
trailer to carry the items."
In my mind "Commuting Expenses" are "work?related expenses".
Why does the I.R.S. say: "You cannot deduct commuting
expenses"? I cannot find the suitable or proper Section in
IRC, can anyone help me? I try to realize the IRS opinion.
|
Treasury regulation 1.162-2(e) and 1.162-1(b)(5)
--
Alan
http://taxtopics.net
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<< The foregoing is intended for educational purposes only >>
<< and does NOT constitute legal OR professional advice. >>
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TaxSrv
Guest
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| Posted:
Thu Nov 10, 2005 9:00 am Post subject:
Re: Travel expenses - nondeductible commuting expenses? |
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"Thomas Homilius" wrote:
| Quote: | In my mind "Commuting Expenses" are "work?related expenses".
Why does the I.R.S. say: "You cannot deduct commuting
expenses"? I cannot find the suitable or proper Section in
IRC, can anyone help me? I try to realize the IRS opinion.
|
The correct statutory citation is section 262(a), where
personal living expenses are not deductible. This is so
basic to tax law, I don't think anyone has ever challenged
"driving to work" on new theory as somehow deductible in Tax
Court, and thence on appeal following the inevitable
decision. Think Don Quixote and windmills on this one:
"Look there, friend Sancho Panza, where thirty or more
monstrous giants rise up, all of whom I mean to engage in
battle and slay...." Cervantes, c.1605
Fred F.
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<< The foregoing is intended for educational purposes only >>
<< and does NOT constitute legal OR professional advice. >>
<< >>
<< The Charter and the Guidelines for submitting >>
<< messages to this newsgroup are at www.asktax.org. >>
<< Copyright (2005) - All rights reserved. >>
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L K Williams
Guest
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| Posted:
Fri Nov 11, 2005 9:00 am Post subject:
Re: Travel expenses - nondeductible commuting expenses? |
|
|
Thomas Homilius <Thomas.Homilius@Wirtschaft.TU-Chemnitz.DE> wrote:
| Quote: | I have found 2 IRS publication related to that issue
(Commuting Expenses).
http://www.irs.gov/taxtopics/tc514.html
"Topic 514 - Employee Business Expenses
If you are an employee, you may be able to deduct your
work?related expenses as an itemized deduction (subject to
limitations) on Schedule A, Form 1040 (PDF). These employee
business expenses include the cost of business travel away
from home, local transportation, entertainment, gifts, and
other ordinary and necessary expenses related to your job."
http://www.irs.gov/publications/p529/ar02.html
"Commuting Expenses
You cannot deduct commuting expenses (the cost of
transportation between your home and your main or regular
place of work). If you haul tools, instruments, or other
items in your car to and from work, you can deduct only the
additional cost of hauling the items, such as the rent on a
trailer to carry the items."
In my mind "Commuting Expenses" are "work?related expenses".
Why does the I.R.S. say: "You cannot deduct commuting
expenses"? I cannot find the suitable or proper Section in
IRC, can anyone help me? I try to realize the IRS opinion.
|
You won't find anything in the IRC that explains why
commuting expenses are not deductible. The code isn't
written that way; it is written to say what IS deductible.
Unless the IRS specifically alows an expense it is not
deductible.
Thus, since the IRC does define deductible travel expense,
such expenses are deductible. Among other requirements,
travel expenses must be for a journey that is long enough to
require a period of rest before your return. IRS and the
courts have generally interpreted this to mean that you must
be away overnght.
Lanny K. Williams, CPA
Nawarat, Williams & Co., Ltd.
Income Tax Services for Expatriate Americans
<< ======================================================= >>
<< The foregoing is intended for educational purposes only >>
<< and does NOT constitute legal OR professional advice. >>
<< >>
<< The Charter and the Guidelines for submitting >>
<< messages to this newsgroup are at www.asktax.org. >>
<< Copyright (2005) - All rights reserved. >>
<< ======================================================= >> |
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Dick Adams
Guest
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| Posted:
Mon Nov 14, 2005 9:00 am Post subject:
Re: Travel expenses - nondeductible commuting expenses? |
|
|
There are 535 people (many of whom are incapable of gainful
employment) who have seats in the House and the Senate. They
have established the primary rule for income tax deductions.
It's a simple rule. If it does not specifically state in the
Internal Revenue Code (IRC) that something is deductible, it
is not deductible.
This is one of the few logical concepts in the IRC!
Dick
<< ======================================================= >>
<< The foregoing is intended for educational purposes only >>
<< and does NOT constitute legal OR professional advice. >>
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<< Copyright (2005) - All rights reserved. >>
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AK47
Guest
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| Posted:
Mon Nov 14, 2005 9:00 am Post subject:
Re: Travel expenses - nondeductible commuting expenses? |
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|
Basically, commuting expenses are not deductible because
Congress decided in 1913 that they should not be.
<< ======================================================= >>
<< The foregoing is intended for educational purposes only >>
<< and does NOT constitute legal OR professional advice. >>
<< >>
<< The Charter and the Guidelines for submitting >>
<< messages to this newsgroup are at www.asktax.org. >>
<< Copyright (2005) - All rights reserved. >>
<< ======================================================= >> |
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